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C83930 C8 Ruling Active

The tariff classification of a sweetener from Japan.

Issued February 25, 1998 by U.S. Customs and Border Protection.

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C8 C83930 (February 25, 1998)

Tariff classification

HTS codes: 2106.90.9997

Headings: 2106

Product description

The product is a sweetener, in syrup form, composed of 43.5 percent fructo-oligosaccharide, 29.8 percent water, 19.2 percent glucose, 6.6 percent sucrose, and 0.9 percent fructose, produced from an enzymatic reaction.

CBP rationale

The applicable subheading for the sweetener will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparation not elsewhere specified or included.

Full text

NY C83930 February 25, 1998 CLA-2-21:RR:NC:2:228 C83930 CATEGORY: Classification TARIFF NO.: 2106.90.9997 Mr. Christopher J. Garrenger American Oligo Company, Ltd. Suite 354 45 Park Place South Morristown, NJ 07960 RE: The tariff classification of a sweetener from Japan. Dear Mr. Garrenger: In your letters faxed December 10, 1997, and January 28, 1998, you requested a tariff classification ruling. The product is a sweetener, in syrup form, composed of 43.5 percent fructo-oligosaccharide, 29.8 percent water, 19.2 percent glucose, 6.6 percent sucrose, and 0.9 percent fructose, produced from an enzymatic reaction. The applicable subheading for the sweetener will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparation not elsewhere specified or included...other...other...containing sugar derived form sugar cane and/or sugar beets. The rate of duty will be 7.6 percent. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 212-466-5760. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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